Please provide cell reference for spreadsheet.

Selmore Collectible Toy Company $($SCTC$)$ makes toy sets consisting of collectible trucks, vans, and cars for the retail market. The firm is developing a new toy set that includes a battery$-$powered tractor trailer, complete with cab and trailer; a sports car; and a motorcycle. Each set sells for $$100.$ Table $1$ shows the major components of SCTC$\text{'}$s annual fixed costs for the toy set. Each component

MBA $670$

Week Nine Assignments

Page $5$ of $6$

includes the cost of purchases, fixed costs and operation expenses. Table $2$ shows the components of SCTC$\text{'}$s variable costs.

$\backslash$table$[[$Table $1,$SCTC Fixed Costs$],[$Category$,$Amount$],[$Land$,$$$42,500],[$Buildings$,$$$332,500],[$Manufacturing machinery,$$532,000],[$Office equipment,$$212,800],[$Utilities$,$$$30,500],[$Insurance$,$$$99,700],[$Total$,$$$1,250,000],[$Table $2,$SCTC Variable Costs$],[$Category$,$Amount$],[$Labor$,$$$15\mathrm{.}00],[$Advertising$,$$$1\mathrm{.}00],[$Shipping and receiving,$$5\mathrm{.}00],[,$$$21\mathrm{.}00]]$

Answer the following questions:

Prepare a spreadsheet to support the decision$-$making needs of SCTC$\text{'}$s managers. The spreadsheet should show the fixed costs, variable costs per unit, the contribution margin, and the break$-$even point for this product.

How many sets does SCTC have to sell before it can start turning a profit?

Include a data table to show alternative break$-$even points, assuming variations in insurance costs and labor costs. Perform your analysis for insurance between $$90,000$ and $$110,000$ in increments of $$5,000$ and labor costs between $$12$ and $$17\mathrm{.}00$ in increments of $$1\mathrm{.}00.$ This data table should be in the form of a matrix with the columns reflecting the labor costs and the rows reflecting the insurance costs.

How would increasing the sale price to $$125$ affect the break$-$even point?